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    <title>1996 (3) TMI 52 - MADRAS High Court</title>
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    <description>The court upheld the Tribunal&#039;s direction for the Income-tax Officer to grant registration to the partnership firm for the assessment year 1975-76. The firm was found to have complied with the partnership deed&#039;s capital contribution clause and was deemed genuine, meeting the criteria for registration under Section 185 of the Income-tax Act, 1961. The court ruled in favor of the assessee, concluding that the firm had not violated any partnership deed conditions, entitling it to registration without costs awarded to the Department.</description>
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    <pubDate>Thu, 21 Mar 1996 00:00:00 +0530</pubDate>
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      <title>1996 (3) TMI 52 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=17935</link>
      <description>The court upheld the Tribunal&#039;s direction for the Income-tax Officer to grant registration to the partnership firm for the assessment year 1975-76. The firm was found to have complied with the partnership deed&#039;s capital contribution clause and was deemed genuine, meeting the criteria for registration under Section 185 of the Income-tax Act, 1961. The court ruled in favor of the assessee, concluding that the firm had not violated any partnership deed conditions, entitling it to registration without costs awarded to the Department.</description>
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      <pubDate>Thu, 21 Mar 1996 00:00:00 +0530</pubDate>
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